2023

A new strategy for kindergartens

A new strategy for kindergartens was introduced 1st January 2023 for the development of the kindergarten sector towards 2030. The strategy is to contribute to:

• a better-quality provision for children by raising the competence level among employees, as well as through good management and sufficient staffing.
• increasing the participation in kindergarten through low maximum prices and reasonable family price reduction schemes.
• common resources being distributed to the children through better regulation of the kindergarten sector.
• a more equitable kindergarten provision throughout the country by improving the municipalities’ democratic governance and control.

New regulations in the Kindergarten Act

The regulations came into force in the Kindergarten Act 1st January 2023.

These include:

• New requirements to private kindergartens to be an independent legal entity.

Every private kindergarten must be a separate legal entity that delivers financial reports. This means that it is no longer possible for several private kindergartens to be registered as the same legal entity. Every kindergarten must be registered as a separate entity in the Central Coordinating Register of Legal Entities. This does not apply to the smallest kindergartens.

• New financial regulation to the Kindergarten Act. The Ministry of Education and Research has adopted a new financial regulation to the Kindergarten Act (regulation on accounting duties etc. for private kindergartens) that came into force from 1^st January 2023. The purpose of the regulation is to make sure the public grants and the parent payments benefit the children in the kindergarten, and to give insight into the private kindergartens’ use of public grants and parent payments.
• Municipal and private kindergartens’ premises and outdoor areas are to be in the same overall location. This does not apply to the smallest kindergartens.
• Prohibition for kindergarten owners to own or run other businesses. The prohibition does not apply to additional businesses that are closely connected to the business of running the kindergarten and that constitutes a small part of the total business. The Ministry may provide regulations about which types of additional businesses that are allowed, or requirements to accounts, accounting, reporting and documentation. This does not apply to the smallest kindergartens.
• Private kindergartens’ obligation to report. Private kindergartens are to report to the municipality, or the Directorate for Education and Training if the kindergarten plans to close down, change owners, or make other organizational changes. The kindergarten must report on any change before it happens.

2022

1st July 2022 changes went into force in the Kindergarten Act concerning:

• The county governor must conduct supervision to verify that the municipality lawfully fulfils its obligations to equal treatment and independence. The County Governor must conduct supervision to verify the requirement to treat private and municipal kindergartens the same when the Municipality performs its duties as kindergarten authority. (Section 11 of the Kindergarten Act).
• The Directorate for Education and Training may conduct supervision with private kindergartens’ obligation to have internal control in the kindergarten according to Section 9 in the Kindergarten Act. This concerns internal control to verify the kindergarten fulfills the requirements of the Kindergarten Act on use of public grants and parents’ payment (Chapter V with regulations).
• Prohibition to take up loans through other means than banks. Private kindergartens shall not take up loans by other means than through financial entities (banks). The prohibition does not concern short-term debt in connection to the daily running of the kindergarten. This may contribute to public grants and parent payment not being used on the running of the kindergarten, and not to profit or to cover financial loss.